Using COSO To Assess Internal Controls
Issued by
Internal Control Institute
Objective is to cover what needs to be addressed in an assessment program and to provide a framework for building a world-class evaluation program. The course's assessment program framework was developed by the Internal Control Institute (ICI). The framework incorporates the guidance provided by: - The COSO Internal Control Framework - The COSO Enterprise Risk Management Model - The Sarbanes-Oxley Act - Appropriate Standards and Guidelines. Click on Additional Details link at left for more info!
- Type Learning
- Level Foundational
- Time Hours
- Cost Paid
Skills
Earning Criteria
Standards
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) is a joint initiative of five professional organizations and is dedicated to helping organizations improve performance by developing thought leadership that enhances internal control, risk management, governance and fraud deterrence.
Guidance on how to navigate the changing landscape of corporate governance.
Official source of authoritative, nongovernmental U.S. generally accepted accounting principles (GAAP).
Rules and Regulations for the Securities and Exchange Commission and Major Securities Laws.
The standards and statements that the AICPA develops, issues, and enforces.
The Sarbanes-Oxley Act of 2002 is a federal law that established sweeping auditing and financial regulations for public companies. Lawmakers created the legislation to help protect shareholders, employees and the public from accounting errors and fraudulent financial practices.